ANALISIS PENENTUAN HARGA POKOK PRODUK GATSBY HAIR STYLING POMADE BERDASARKAN ACTIVITY BASED COSTING SYSTEM (Studi Pada PT. Mandom Indonesia Tbk Cabang Yogyakarta)
Abstract
This study aims to determine how the calculation of the basic price of Hair Styling Pomade,
Water Gloss, Wax Styling products carried out by PT. Yogyakarta branch of Mandom Indonesia
Tbk, and to analyze the difference between the cost of goods calculated by the company and the
cost of goods calculated according to the Activity Based Costing System.
This type of research is quantitative descriptive research, namely research that aims to describe
existing conditions using quantitative data. The analytical method used in this study is Activity
Based Planning (ABC) with steps: 1) Identifying the costs of resources and activities; 2)
Calculating and charging factory overhead costs per piece; 3) Prepare a calculation of the cost
of goods; 4) Comparing the size of the product cost.
The results of this study indicate that: 1) The cost of the product for Hair Styling Pomade
calculated based on the conventional system results in a lower cost of Rp 11,029.44, - when
compared to ABC System calculations of Rp 12,222.80, -, and has a percentage difference of
10.82%; 2) The cost of goods for Water Gloss calculated based on the conventional system
results in a higher cost of Rp 11,530.34, when compared to ABC System calculations of Rp
10,042.07 and has a percentage difference of 9.79%; 3) The cost of the product for Styling Wax
which is calculated based on the conventional system results in a low cost of Rp 12,004.34,
when compared to the ABC System calculation of Rp 12,366.36 and has a percentage difference
of 3.02%. 4) Differences in ABC systems and Conventional Systems at PT. Mandom Indonesia
Tbk Yogyakarta Branch is located in the calculation of the cost of a product production activity.
Keywords: Cost of Production, Activity Based Costing System
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PDFReferences
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DOI: http://dx.doi.org/10.59112/ekowir.v15i01.154
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